b. Determine the equivalent units of production for direct materials and conversion costs in December. If an amount is zero, enter in "0". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For December Whole Units Equivalent Units Equivalent Direct Materials Units Conversion Inventory in process, December 1 Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total Feedback Check My Work When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion? Feedback Equivalent Units of Production The following information concerns production in the Baking Department for December. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 6,000 units, 1/3 completed 12,000 31 Direct materials, 108,000 units 162,000 174,000 31 Direct labor 49,370 223,370 31 Factory overhead 27,770 251,140 31 Goods finished, 109,500 units 242,500 8,640 31 Bal., ? units, 3/5 completed 8,640 a. Determine the number of units in work in process inventory at December 31. 1.8 x units Feedback Check My Work How many units were in process during the period? How many units were completed during the period? Date Equivalent Units of Production The following information concerns production in the Baking Department for December. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Item Debit Credit Debit Credit Dec. 1 Bal., 6,000 units, 1/3 completed 12,000 31 Direct materials, 108,000 units 162,000 174,000 31 Direct labor 49,370 223,370 31 Factory overhead 27,770 251,140 31 Goods finished, 109,500 units 242,500 8,640 31 Bal., 2 units, 3/5 completed 8,640 a. Determine the number of units in work in process inventory at December 31. 1.8 x units Feedback Check My Work How many units were in process during the period? How many units were completed during the period? b. Determine the equivalent units of production for direct materials and conversion costs in December. If an amount is zero, enter in "O". Baking Department Equivalent Units of Production for Direct Materials and conversion Costs For December Whole Units Equivalent Units Equivalent Direct Materials Units Conversion Inventory in process, December 1 Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total Feedback Check My Work When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion? Feedback
